LAWS(PAT)-1944-2-3

DANBY E C Vs. COMMISSIONER OF INCOME TAX

Decided On February 03, 1944
E. C. DANBY Appellant
V/S
COMMISSIONER OF INCOME-TAX, BIHAR AND ORISSA. Respondents

JUDGEMENT

(1.) -

(2.) THE question which has been referred to us is :-

(3.) THEREFORE in my judgment the answer to the question referred to us must be that the sum in question is not exempt from taxation under Section 4(3)(vii) of the Income-tax Act.